In countries where automobile insurance includes compensation for whiplash injuries sustained in automobile accidents, reports of having suffered such injuries are twice as frequent as they are in countries where whiplash is not covered. Some commentators have argued, correctly, that since there is presently no objective test for whiplash, spurious reports of whiplash injuries cannot be readily identified. These commentators are, however, wrong to draw the further conclusion that in the countries with the higher rates of reported whiplash injuries, half of the reported cases are spurious: clearly, in countries where automobile insurance does not include compensation for whiplash, people often have little incentive to report whiplash injuries that they actually have suffered.

In the argument given, the two boldfaced portions play which of the following roles?

【选项】The first is a finding whose accuracy is evaluated in the argument; the second is an intermediate conclusion drawn to support the judgment reached by the argument on the accuracy of that finding.